Section 113 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
113. Inspection Reports.
- The Audit Authority', as a result of audit shall prepare an inspection Report on the accounts of the Panchayat Samiti or the Zila Parishad, as the case may be. A copy of the Inspection Report of the Panchayat Samiti shall be sent to the Executive Officer of the Panchayat Samiti, the Chief Executive Officer of the Zila Parishad and the Government and that of the Zila Parishad, shall be sent to the Secretary to the Government. The Inspection Report shall bring out in a concise way, the important irregularities detected by' him. The unimportant and minor objections may be settled by the Audit Authority at the spot by discussion with the Executive Officer or the Chief Executive Officer or through an objection statement which shall be handed over, at the end of audit, to the Executive Officer or the Chief Executive Officer, as the case may be.
